还有一个问题请注意，如果您是参与的老掉牙的捐赠牙刷，办公用品等，您还要交capital gain tax。例如，1000元的原始成本，拿到6000元的收据，假设您的边际税率在40％，那么您还需要缴纳（6000－1000）×50％×40%=1000元的资本增值税，这样您的回报又大打折扣。
（三）让我们分析一下高额退税公司的细节
首先我们登陆GLGI的网站，会发现它的与众不同： 你是看不到任何联系人的。连它网站内的文件上竟然也没有电话传真号。更有意思的是介绍GLGI的CEO, 只是说the sole director of and offices of the administrator is one of Canada’s foremost experts on charitable and non-for-profit organizations….你竟然看不到他的名字。
2．为什么GLGI强调软件是免费的呢？“The approved beneficiary assumes no financial obligation in receiving the courseware because the courseware is distributed free of debt or lien…”
因为税务局对有详细的规定，大家有兴趣对比一下。
Gifting trust arrangementsIn these arrangements, the investor becomes a beneficiary of a trust and receives property as a distribution from the trust. Often, but not always, the property has a lien attached. The investor then donates the property along with an amount of cash (to pay off the lien where applicable) to a registered charity and receives a donation receipt for the total of the cash and purported fair market value of the property. Typically, the total cash paid by the investor is about 30% of the amount on the donation receipt.The December 5, 2003 amendments provide that the donation amount on which the tax credit is based will be reduced by any “advantage” that is in any way related to the gift. It is the CRA’s position that the receipt of such property from the trust is such an advantage, and the donation amount will be reduced accordingly.
已经有 6 人参与评论了, 我也来说几句吧
游客 [及.所.天.命]
2007-01-29 13:34
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